Mr. sells honored;

              54 HASKINS & SELLS July
Mr. Sells Honored
RE C E N T Bulletins of the American In­stitute
of Accountants contained an an­nouncement
that an Elijah W. Sells scholar­ship
has been established by a number of
Mr. Sells' friends in the Institute. The i n ­come
of the fund is to be devoted to a
prize for which all candidates at the
American Institute annual May exami­nations
will be eligible, which prize will
be awarded to the candidate receiving
the highest grade.
There is an element of sentiment sur­rounding
this act on the part of Mr.
Sells' friends which is somewhat difficult
to define and express. It is a formal
manifestation of the love and affection
in which Mr. Sells is held by the men
with whom he was associated in Institute
matters over a long period of years.
Somewhat unique in that it honors with a
foundation, contrary to the usual practice,
a person still living, the act is therefore
the more marked in its significance.
Some idea of Mr. Sells' reaction to the
announcement, which first came to his
attention through the medium of the
Institute Bulletin, may be gleaned from
the following telegram which he sent to
Mr. Edward E. Gore, President of the
American Institute of Accountants:
"The paragraph in the Institute Bulletin
April twenty-third relating to a scholarship in
my name overwhelms me with pride and satis­faction
personally and professionally. I wish
I could express to you and the members of the
council the deep gratitude I feel for the signal
honor bestowed. It has sealed the personal
affection for those whom I have held in
highest esteem these many years and given
me renewed professional inspiration for the
cause in which we all have a mutual interest
and great responsibility.
ELIJAH W. SELLS."